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Ask the Tutor ACCA TX-UK

CAPITAL ALLOWANCE

YYovin5y ago
Hi Sir, is both second hand and new motor car (< 50g/km) are eligible for 100% FYA?
JJohaan5y ago#1
No. Only new motor car. Second hand motor cars will go either to main pool or special pool depending on their CO2 emission.
TTTax Tutor5y ago#2
As your fellow student has noted above and as it it says in the Study Notes - FYA is only available on NEW low emission cars. If a second hand low emission car is purchased it will only be eligible for WDA within the main pool as clearly it will not be high emissions
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